Rebuilt version of the 3in T24 GMC, the T40 was accepted for use because of Japanese Attacks. However, it was terminated in Apirl of 1942, due to the shortage of the M1918 and that it was too slow.

The T40 is basically a M3 Lee without its small turret and roof armor, but with better guns, camouflage values, and a more ideal placed gun mount. The Hetzer is a better brawler and ambush tank, while the SU-85B is a better sniper. However, the T40 is very versatile and easy to play. It can fight at any range as long as you know how to avoid getting hit. Its top gun is excellent for tier 4 and is arguably the best mid-ranged weapon of any tank at its tier .